FatturaPA SDI Rejection Codes: Complete Guide to Italy E-Invoice Errors (2026)
Getting a 'ricevuta di scarto' from the SDI is one of the most common pain points in Italian e-invoicing. This guide explains every SDI error code category, the most frequent causes, and exactly how to fix and resubmit rejected FatturaPA invoices.
The Sistema di Interscambio (SDI) is the Italian government's central clearing hub for all FatturaPA e-invoices. Every invoice submitted to the SDI receives one of three receipts:
- Ricevuta di consegna — delivered successfully to recipient
- Notifica di mancata consegna — delivery attempt failed (but invoice is valid)
- Ricevuta di scarto — invoice rejected — the SDI has found an error and the invoice is not legally issued
A ricevuta di scarto (rejection receipt) means the invoice does not have legal force. It has not been issued. You must correct and resubmit.
Understanding the SDI Receipt Codes
The SDI assigns a numeric error code to every rejected invoice. These codes are documented in the official Agenzia delle Entrate technical specifications for FatturaPA version 1.9.
Error codes are grouped by series:
00001–00099: File Format and Structure Errors
These errors indicate the XML file itself is malformed or violates the FatturaPA schema.
| Code | Description | Common Cause |
| **00001** | Errori nella struttura del file (file format errors) | XML encoding issue; file not UTF-8 or UTF-16; BOM characters |
| **00002** | File XML non valido rispetto all'XSD (XML fails schema validation) | Missing required field; wrong data type (e.g., text in a numeric field) |
| **00003** | File ZIP non valido | When submitting multiple invoices as a ZIP — the ZIP file itself is corrupted |
Fix: These require fixing the XML structure. If you use accounting software, check whether a software update is available — many 00001/00002 errors trace to software bugs. If you generate XML manually, validate against the official FatturaPA XSD schema before submission.
00100–00199: File Content Validation Errors
These errors indicate the XML is valid XML, but the content fails business rule validation.
| Code | Description | Common Cause |
| **00100** | Codice fiscale del cedente/prestatore non valido (issuer tax ID invalid) | Wrong Codice Fiscale length, format, or checksum |
| **00101** | Partita IVA del cedente/prestatore non valida (issuer VAT number invalid) | VAT number not registered with Agenzia delle Entrate, or suspended |
| **00102** | Codice fiscale del cessionario/committente non valido (buyer tax ID invalid) | Wrong buyer Codice Fiscale |
| **00103** | Partita IVA del cessionario/committente non valida (buyer VAT number invalid) | VAT number not active or not found |
Fix: Verify tax IDs at agenziaentrate.gov.it/portale/verifica-partita-iva before issuing invoices. An expired or suspended VAT number will fail every time.
00200–00299: Routing and Delivery Errors
These are the most common errors for new FatturaPA issuers and often stem from incorrect recipient identification.
| Code | Description | Common Cause |
| **00200** | Codice destinatario inesistente (recipient code does not exist) | **Most common error** — the 7-character CodiceDestinatario was typed incorrectly, or the intermediary has deregistered |
| **00201** | Codice destinatario non attivo (recipient code inactive) | The intermediary code was valid but has been deactivated |
| **00202** | PEC destinatario non valida o non attiva (PEC address invalid or inactive) | If routing by PEC instead of code — the PEC email is invalid or the mailbox is full/closed |
| **00203** | Destinatario non raggiungibile — consegna non possibile (recipient unreachable) | The SDI could not deliver after maximum retry attempts; invoice is in the SDI archive |
00200 (Most Common Fix): The CodiceDestinatario is a 7-character alphanumeric code. For businesses that use an SDI intermediary, the code is the intermediary's registered code. For businesses that use Agenzia delle Entrate's portal directly, the code is 0000000 (seven zeros). Never use a guessed code — verify directly with the recipient what code they use.
For recipients who registered a PEC address with SDI instead of an intermediary code, the CodiceDestinatario field should be 0000000 and the PEC goes in the PECDestinatario field.
00203 (Consegna Impossibile): The invoice is valid. The SDI holds it and the recipient must retrieve it from the SDI portal within 15 days. After 15 days, it is stored in the SDI archive and considered delivered. No resubmission needed — the invoice is legally issued.
00300–00399: Duplicate Invoice Errors
| Code | Description | Common Cause |
| **00302** | Fattura duplicata (duplicate invoice) | Same issuer, same invoice number, same year — already submitted |
Fix: If you submitted successfully but received a duplicate error on resubmission, the original is the legally valid invoice. Do not resubmit. Check the SDI archive for the original delivery status.
00400–00499: Signature Errors
| Code | Description | Common Cause |
| **00401** | Certificato di firma scaduto (signing certificate expired) | The digital signature certificate used to sign the FatturaPA XML has expired |
| **00403** | Firma non valida (invalid signature) | Certificate revoked, or signature does not match file content |
Fix: Most SDI intermediaries handle XML signing automatically. If you receive a 00401 or 00403 error and use an intermediary, contact their support immediately — it indicates a system-level issue on their side.
After a Scarto: Step-by-Step Resubmission
- Download the ricevuta di scarto from your SDI intermediary or the Fatture e Corrispettivi portal
- Note the error code and the specific field identified in the scarto notification
- Correct the invoice XML — do NOT re-use the same invoice number; increment it (the rejected invoice number can technically be reused but incrementing avoids confusion)
- Resubmit to SDI — through your intermediary or portal as normal
- Retain the scarto receipt in your accounting records for audit purposes
The 5-Day Rule for B2B Invoices
For FatturaPA B2B invoices (not B2C corrispettivi), Italian tax law requires invoices to be issued within 12 days of the date of the supply of goods or services (or the 15th of the following month for periodic billing). If your invoice is rejected and you are near the deadline, fix and resubmit quickly — the legally relevant date is the SDI acceptance date.
Source
Agenzia delle Entrate FatturaPA technical specifications: agenziaentrate.gov.it
